The Compliance Assurance Process (CAP) was developed by the Large Business and International (LB&I) Division to improve the federal tax compliance of large corporate taxpayers by employing real-time issue resolution tools and techniques. In CAP, the IRS and taxpayer work together to achieve tax compliance by resolving issues prior to the filing of the tax return. Successful conclusion of CAP allows the IRS to achieve an acceptable level of assurance regarding the accuracy of the taxpayer’s filed tax return and to substantially shorten the length of the post filing examination.
CAP started as a pilot program in 2005 and became permanent in 2011.
On August 29, 2016, the IRS announced that it was considering changes to its CAP Program and that no new taxpayers would be accepted for the 2017 and subsequent CAP years.
On August 28, 2018, the IRS announced the changes to its recalibrated CAP Program for the 2019 CAP year and that new taxpayers may be accepted for the 2020 CAP year.
On September 12, 2019, the IRS announced that new large corporate taxpayers interested in participating in the CAP program may apply for the 2020 CAP year.
If you have any questions or comments regarding the contents of this page or the revised CAP program, please submit them to the CAP program mailbox (lbi.irs.cap.program@IRS.gov).
2020 CAP Application and Related Documents
- Form 14234 - CAP Application (PDF)
- Form 14234-A - CAP Research Credit Questionnaire (CRCQ) (PDF)
- Form 14234-B - Material Intercompany Transactions Template (MITT) (PDF)
- Form 14234-C - Taxpayer Initial Issues List (TIIL) (PDF)
- Form 14234-D - Tax Control Framework Questionnaire (TCFQ) (PDF)
- CAP Application and Selection Process
- CAP Eligibility and Suitability Criteria
- MITT Submission Process for New Applicants
- MITT Submission Process for Returning Applicants
- 2020 CAP Memorandum of Understanding (MOU)(PDF)
- 2020 Bridge Phase Frequently Asked Questions
- 2020 CAP Frequently Asked Questions
- 2020 CAP Internal Revenue Manual (IRM) – April 2020